Act
Motor Fuel Tax Law
- 35 ILCS 505/1— For the purposes of this Act the terms set out in the Sections following this Section and preceding Section 2 have the meanings ascribed to them in those Sections
- 35 ILCS 505/1.1— "Motor Fuel" means all volatile and inflammable substances (whether in liquid or gaseous form) that are produced, blended or compounded for the purpose of, or that are suitable or practicable for, operating motor vehicles
- 35 ILCS 505/1.2— Distributor
- 35 ILCS 505/1.3— "Motor vehicles" means motor vehicles as defined by the Illinois Vehicle Code and watercraft propelled by an internal combustion engine
- 35 ILCS 505/1.4— "Municipality" means city, village or incorporated town
- 35 ILCS 505/1.5
- 35 ILCS 505/1.6— "Blender" means any person who engages in the practice of blending as herein defined
- 35 ILCS 505/1.7— "Department" means the Department of Revenue of the State of Illinois
- 35 ILCS 505/1.8— "Gallon" means, in addition to its ordinary meaning, its equivalent in a capacity of measurement of substance in a gaseous state
- 35 ILCS 505/1.8A— Diesel gallon equivalent
- 35 ILCS 505/1.8B— Gasoline gallon equivalent
- 35 ILCS 505/1.9— "Sale" means, in addition to its ordinary meaning, any exchange, gift or other disposition
- 35 ILCS 505/1.10— "Distribute" means, in addition to its ordinary meaning, any disposition of possession whether by bailment, consignment or other manner or means whereby physical control or possession is relinquished
- 35 ILCS 505/1.11
- 35 ILCS 505/1.12— "Received" shall be given its usual meaning including: A
- 35 ILCS 505/1.13
- 35 ILCS 505/1.13A— "1-K Kerosene" means a special low-sulfur grade kerosene suitable for use in non-flue connected kerosene burner appliances, and in wick-fed illuminate lamps which has a maximum limit of .04% sulfur mass, and a freezing point of -22 degrees Fahrenheit, and has a minimum saybolt color of +16
- 35 ILCS 505/1.13B— "Dyed diesel fuel" means special fuel, as defined in Section 1.13 of this Law, dyed in accordance with Section 4d of this Law
- 35 ILCS 505/1.13C— Liquefied natural gas
- 35 ILCS 505/1.14— (Repealed)
- 35 ILCS 505/1.15— (Repealed)
- 35 ILCS 505/1.16
- 35 ILCS 505/1.17— "Motor carrier" means any person who operates or causes to be operated any commercial motor vehicle on any highway within this State
- 35 ILCS 505/1.18— "Proof gallon" means one gallon of 100 proof alcohol
- 35 ILCS 505/1.19— "Fuel" means all liquids defined as "Motor Fuel" in Section 1.1 of this Act and aviation fuels and kerosene, but excluding liquified petroleum gases
- 35 ILCS 505/1.20— Receiver
- 35 ILCS 505/1.21— "Reseller" means any person, other than a retailer, who purchases motor fuel for resale to a person, and on which tax has been paid
- 35 ILCS 505/1.22— "Jurisdiction" means a state of the United States, the District of Columbia, a state of the United Mexican States, or a province or Territory of Canada
- 35 ILCS 505/1.23— "Terminal rack" means a mechanism for dispensing motor fuel or fuel from a refinery, terminal, or bulk plant into a transport truck, railroad tank car, or other means of transportation
- 35 ILCS 505/1.24
- 35 ILCS 505/1.25— "Kerosene-type jet fuel" means any jet fuel as described in ASTM specification D 1655 and military specifications MIL-T-5624R and MIL-T-83133D (Grades JP-5 and JP-8)
- 35 ILCS 505/1.26— "Designated inspection site" means any State highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the Department to be used as a fuel inspection site
- 35 ILCS 505/1.27
- 35 ILCS 505/1.28— "Semitrailer" means every vehicle without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that some part of its weight and that of its load rests upon or is carried by another vehicle
- 35 ILCS 505/1.29— "Research and development" means basic and applied research in the engineering, designing, development, or testing of prototypes or new products
- 35 ILCS 505/2— A tax is imposed on the privilege of operating motor vehicles upon the public highways and recreational-type watercraft upon the waters of this State
- 35 ILCS 505/2a— Except as hereinafter provided, on and after January 1, 1990 and before January 1, 2030, a tax of three-tenths of a cent per gallon is imposed upon the privilege of being a receiver in this State of fuel for sale or use
- 35 ILCS 505/2b— Receiver's monthly return
- 35 ILCS 505/2c— Sunset of exemptions, credits, and deductions
- 35 ILCS 505/2d— Reporting and payment requirements for persons who produce biodiesel fuel or biodiesel blends for self-use
- 35 ILCS 505/3— Application for distributor's license
- 35 ILCS 505/3a— (Repealed)
- 35 ILCS 505/3a-1— (Repealed)
- 35 ILCS 505/3b— (Repealed)
- 35 ILCS 505/3c— No person shall act as a receiver of fuel within this State without first securing a license from the Department to act as a receiver of fuel
- 35 ILCS 505/3d— Right to blend
- 35 ILCS 505/4c
- 35 ILCS 505/4d
- 35 ILCS 505/4e— A legible and conspicuous notice stating "Dyed Diesel Fuel, Non-taxable Use Only, Penalty For Taxable Use" must appear on all bills of lading and invoices accompanying any sale of dyed diesel fuel
- 35 ILCS 505/4f— A legible and conspicuous notice stating "Dyed Diesel Fuel, Non-taxable Use Only" must appear on all containers, storage tanks, or facilities used to store or distribute dyed diesel fuel
- 35 ILCS 505/5— Distributor's monthly return
- 35 ILCS 505/5.5
- 35 ILCS 505/5a— (Repealed)
- 35 ILCS 505/5b— (Repealed)
- 35 ILCS 505/6— Collection of tax; distributors
- 35 ILCS 505/6a— (Repealed)
- 35 ILCS 505/7
- 35 ILCS 505/7b— (Repealed)
- 35 ILCS 505/8— Distribution of proceeds of tax
- 35 ILCS 505/8a— Deposit of proceeds
- 35 ILCS 505/8b— Transportation Renewal Fund; creation; distribution of proceeds
- 35 ILCS 505/11.5
- 35 ILCS 505/12
- 35 ILCS 505/12a
- 35 ILCS 505/13— Refund of tax paid
- 35 ILCS 505/13a— (1) A tax is hereby imposed upon the use of motor fuel upon highways of this State by commercial motor vehicles
- 35 ILCS 505/13a.1— Every commercial motor carrier shall pay the tax imposed by Section 13a hereof to the Department, calculated on the amount of motor fuel consumed on any highway within this State
- 35 ILCS 505/13a.2
- 35 ILCS 505/13a.3
- 35 ILCS 505/13a.4— Except as provided in Section 13a.5 of this Act, no motor carrier shall operate in Illinois without first securing a motor fuel use tax license and decals from the Department or a motor fuel use tax license and decals issued under the International Fuel Tax Agreement by any member jurisdiction
- 35 ILCS 505/13a.5
- 35 ILCS 505/13a.6
- 35 ILCS 505/13a.7
- 35 ILCS 505/13a.8— Any receiver who has paid the tax imposed by Section 2a of this Law (either directly to the Department or to another licensed receiver) upon fuel exported or sold under the exemptions provided in Section 2a may file a claim for credit to recover the amount so paid
- 35 ILCS 505/14— The Department of Revenue is authorized to make such reasonable rules and regulations relating to the administration and enforcement of the provisions of this Act, as may be deemed expedient
- 35 ILCS 505/14a
- 35 ILCS 505/15— 1
- 35 ILCS 505/15.1— The Department shall pay all refunds due under this Act within 90 days after receipt of application for a refund
- 35 ILCS 505/16
- 35 ILCS 505/17
- 35 ILCS 505/17a— Forms; electronic filing
- 35 ILCS 505/18
- 35 ILCS 505/19— A committee is hereby established to advise the Governor on the administration of the Department's Disadvantaged Business Enterprise Program, and on the Department's compliance with workforce equal opportunity goals
- 35 ILCS 505/20
- 35 ILCS 505/21